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Two men were charged on Thursday with disposing of the body of a Connecticut man who was stabbed to death after partying at a luxury Manhattan apartment that was being paid for by a celebrity jeweler, police said.

James Rackover, 25, who lives in the East Side apartment where Joseph Comunale was killed, was charged early Friday at Manhattan Criminal Court with hindering prosecution, tampering with evidence, concealment of a corpse and aggravated unlicensed driving. Lawrence Dilione, 28, was slapped with the same charges, except for the driving rap.

Both men were being held in lieu of $3 million bond or $300,000 cash.

A source said the District Attorney’s Office can’t say for certain who killed the man but was still treating the case as a homicide and would be seeking more evidence.

Cops found 32 pieces of evidence at Rackover’s fourth-floor pad on East 59th Street near First Avenue, which was being paid for by jeweler-to-the-stars Jeffrey Rackover, who lives in a separate apartment in the same building.

Lawrence Dilione escorted by police.Photo: Gregory P. Mango

A spokesman for the jeweler, who is pals with President-elect Donald Trump and helped him pick an engagement ring for wife Melania, said James Rackover isn’t related to Jeffrey Rackover.

“[Jeffrey] kind of adopted him,” said private detective Bo Dietl, who has known the jeweler for more than 30 years.

“He loved him and wanted to take care of him.”

The pair met 3¹/₂ years ago at a health club, and Jeffrey Rackover took him in, setting him up with the apartment and helping him get a job at the Willis Towers Watson insurance company.

Dietl said the jeweler wanted to be a “mentor” to the young man, who had been busted on robbery and burglary charges in Florida, where he went by the name James Beaudoin, according to sources.

“The kid legally changed his name to Rackover,” Dietl said. “He let him do that because he cared about this kid so much. He was the son that Jeffrey never had.”

He said Jeffrey Rackover is “devastated” by James’ arrest.

“The man cannot talk without breaking down crying,” Dietl said. “He felt like [James] was his new son, and he was going to be there for him forever.”

James Rackover escorted by police.Photo: Steven Hirsch

Police said they found blood on James Rackover’s clothing and inside his apartment.

“There is blood on clothing . . . also what appears to be bleach on the clothing in an attempt to cover up the blood,” Chief of Detectives Robert Boyce said.

“[There’s] blood splatter in the apartment as well, not a lot, but it’s quite noticeable, visible.”

Comunale, a 26-year-old from Stamford, had followed a group of revelers he met in Chelsea to the apartment Saturday night and was last seen there Sunday morning.

His body was found Wednesday in a shallow grave in a weedy area of Oceanport, NJ. He had been stabbed 15 times in the chest, and his body had been doused with gasoline in an attempt to burn it.

James Rackover, who hired a lawyer and refuses to cooperate with police, was initially arrested and brought to the 13th Precinct station house for driving without a license, according to sources.

Dilione allegedly told cops he and Rackover drove to New Jersey together in a Mercedes to dump Comunale’s body, sources said.

It remained unclear what prompted the attack, Boyce said.

“It would be speculative for me to say any more than that, other than a dispute,” Boyce said.